According to the budget documents analysed by ETEnergyWorld, the government has introduced a Rs 8 per litre levy of Road and Infrastructure Cess on petrol and diesel but abolished the additional duty of Excise (Road cess) on motor spirit by Rs 6 per litre at the same time – a net impact of Rs 2 per liter addition on the levy of tax on petrol and diesel. This net increase of tax by Rs 2 per litre on fuel will be offset by the Rs 2 per liter reduction in basic excise duty.

This excise duty concession can be claimed if a deputy secretary or a director in the Ministry of Industry certifies that the vehicle is fit for use by the handicapped person. The Department of Industry has framed guidelines for issue of such certificates to handicapped persons.